Tomilova N. Management accounting of forage crops production

In the dissertation the influence of main organizational and technological features of forage crops production on the construction of management account with aim of its improvement is defined. State and development of theoretical positions of cost accounting and their classification in the system of forage crops production are investigated and cost classification on such signs is suggested. Operating methodic of management accounting due to application of normative and order method of cost account on the production of green crops goods after their kinds through opening of orders is improved. List of reasons of rejections and changes of norms of direct costs and performers is proposed. State of primary of cost accounting on the production of green crops goods is estimated, defects in its organization and methodic is found out, reasons and recommendations concern their improvement are suggested. Methodic recommendations concern the conduct of management accounting in agrarian enterprises. Management system of cost form of forage crops production in the conditions normative-order method is evaluated that synthesize its management functions - account, control and analysis. Balanced of productive-sale politics of forage crops production for increase economic activity of enterprises is researched; algorithm computer availability of management forming of forage crops cost is developed. A methodical approach for definition economic efficiency with the use of advantages of DEA- analysis, which allows making integrated estimation for production of green crops goods, is improved.